If a person just gives another person money is there tax if its above a certain amount of money? or is there tax at all?

hi. so far this is for informational purposes because most likely this is not realistic if its a large scale. if a person gives another person money just to be nice or or so the other person can buy or pay for something... as in there is no official charity or services involved then is there tax or is it scott free? such as your given 40,000 just because the person is nice or so you can by a new car and you deposit it in the bank then is there any tax involved? thank you.

A gift is not taxable income for the person receiving the gift. The person giving the gift would have to file a gift tax return if any gift to any person is over $14,000 (the current annual exclusion amount). No gift tax would be due unless the person has given taxable gifts over the lifetime exclusion amount (over $5,000,000)